OPINION
WITHEY, Judge:
The respondent determined a deficiency in the income tax of petitioner for the year 1965 in the amount of $269.69.
Petitioner's employer, A. D. Little, Inc., erroneously withheld FICA taxes from petitioner's wages for the quarters prior to October 1, 1965. When respondent issued a notice of deficiency to petitioner in the amount of $269.69 for the taxable year 1965, petitioner did not dispute the deficiency but pleaded...
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